Which State and Local Payroll Taxes Are Calculated and Filed by Patriot?
As a payroll customer, you can count on Patriot to give you accurate payroll tax calculations for Federal, state, and local payroll taxes. Full Service Payroll customers, can count on Patriot to collect, deposit and file your federal, state, and local taxes for your business –including year-end tax filings when required at no additional charge.
💡Patriot files tax reports online when supported, which may be different than the comparable paper form. In some states, the Electronic Funds Transfer (EFT) tax payment takes the place of the paper filing. In your tax filing packet, you’ll see the paper version in addition to the method we actually filed and deposited taxes, (ex: EFT, paper, etc.).
Also, please check out our tax filing responsibility recap for end of year.
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
- Washington D.C.
Federal Taxes Calculated and Filed
| Federal | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| Federal | Federal Income Tax | Withholding for federal income tax | ✓ |
Form 941 Form W-2 |
| Federal | Social Security | Employer/Employee Social Security tax | ✓ |
Form 941 Form W-2 Form W-3 |
| Federal | Medicare | Employer/Employee Medicare tax | ✓ |
Form 941 Form W-2 Form W-3 |
| Federal | FUTA | Federal Unemployment Tax Assessment | ✓ | Form 940 |
Patriot’s Full Service Payroll includes comprehensive quarter and year-end filing.
Alabama Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| AL | Alabama Unemployment | Alabama – Employer Unemployment | ✓ | UC-CR4 |
| AL | Alabama Unemployment | Alabama – Employer Employment Security Assessment (ESA) | ✓ | UC-CR4 |
| AL | Alabama State Tax | Alabama – Employee Withholding | ✓ | A-1 A-3 |
| AL | Attalla (City) | Attalla (City), Etowah – Withholding | ✓ | Monthly Return AL9997R Annual Reconciliation AL9997R |
| AL | Auburn (City) | Auburn, Lee – Withholding | ✓ | Quarterly Return AL AUBURN Annual Reconciliation AL AUBURN |
| AL | Bear Creek (City) | Bear Creek (City), Marion – Withholding | ✓ | Local Return |
| AL | Beaverton (City) | Beaverton (City) – Occupational License Fee | ✓ | Monthly Return AL9997R Annual Reconciliation AL9997R |
| AL | Bessemer (City) | Bessemer, Jefferson – Withholding | ✓ | Quarterly Return Annual Reconciliation |
| AL | Birmingham (City) | Birmingham (City), Jefferson – Occupational Tax | ✓ | Monthly Return Annual Reconciliation AL BIRMINGHAM R |
| AL | Brilliant (Township) | Brilliant (Township), Marion – Withholding | ✓ | Local Return |
| AL | Fairfield (City) | Fairfield (City) – Occupational License Fee | ✓ | Local Return |
| AL | Gadsden (City) | Gadsden, Etowah – Withholding | ✓ | Monthly Return AL GADSDEN REC Form G-3 (Annual Reconciliation) |
| AL | Glencoe (City) | Glencoe (City), Etowah – Withholding | ✓ | Form G-1 (Monthly Return) Form G-3 (Annual Reconciliation) |
| AL | Goodwater (City) | Goodwater (City), Coosa – Withholding | ✓ | Form G-1 (Quarterly Return) Form G-3 (Annual Reconciliation) |
| AL | Guin (City) | Guin (City), Marion – Withholding | ✓ | Monthly Return AL9997R Annual Reconciliation AL9997R |
| AL | Hackleburg | Hackleburg – Withholding | ✓ | Monthly Return AL9997R Annual Reconciliation AL9997R |
| AL | Haleyville (City) | Haleyville (City), Marion – Withholding | ✓ | Return |
| AL | Hamilton (City) | Hamilton (City), Marion – Withholding | ✓ | Monthly Return Annual Reconciliation |
| AL | Irondale (City) | Irondale (City), Jefferson – Occupational License Fee | ✓ | Monthly Return Annual Reconciliation AL IRONDALE REC |
| AL | Leeds (City) | Leeds (City) – Occupation (OPT) | ✓ | Monthly Return AL9997R Annual Reconciliation AL9997R |
| AL | Lynn (Winston County) | Lynn (Winston County) – Withholding | ✓ | Return |
| AL | Macon (County) | Macon (County) – Withholding | ✓ | Monthly Return AL9997R Annual Reconciliation AL9997R |
| AL | Midfield (City) | Midfield, Jefferson – Withholding | ✓ | Monthly Return AL9997 Annual Reconciliation AL9997R |
| AL | Mosses (City) | Mosses (City) – Occupational License Fee | ✓ | Monthly Return Annual Reconciliation |
| AL | Notasulga (City) | Notasulga (City), Lee/Macon – Occupational License Fee | ✓ | Local Return |
| AL | Opelika (City) | Opelika, Lee – Withholding | ✓ | Form O-1 (Quarterly Return) Form O-3 (Annual Reconciliation) |
| AL | Rainbow City | Rainbow (City), Etowah – Withholding | ✓ | Form G-1 (Quarterly Return) Form G-3 (Annual Reconciliation) |
| AL | Red Bay (City) | Red Bay, Franklin – Withholding | ✓ | Local Return |
| AL | Shorter (City) | Shorter (City) – Withholding | ✓ | Monthly Return AL9997R Annual Reconciliation AL9997R |
| AL | Southside (City) | Southside (City), Etowah – Withholding | ✓ | Monthly Return AL9997R Annual Reconciliation AL9997R |
| AL | Sulligent (City) | Sulligent (City) – Occupational License Fee | ✓ | Monthly Return AL9997R Annual Reconciliation AL9997R |
| AL | Tarrant (City) | Tarrant (City) – Occupational License Fee | ✓ | Monthly Return AL9997R Annual Reconciliation AL9997R |
| AL | Tuskegee (City) | Tuskegee (City), Macon – Withholding | ✓ | Monthly/Quarterly Return Annual Reconciliation |
| AL | Wadley (City) | Wadley (City) – Occupational License Fee | ✓ | Local Return |
Alaska Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| AK | Alaska | Alaska – Employer Unemployment | ✓ | Form TQ01C |
| AK | Alaska SUI | Alaska – Employee Unemployment | ✓ | Form TQ01C |
Patriot’s Full Service Payroll in Alaska includes comprehensive quarter and year-end filing.
Arizona Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| AZ | Arizona | Arizona – Employer Unemployment | ✓ | Form UC-018 |
| AZ | Arizona Job Training Tax | Arizona – Job Training | ✓ | Form UC-018 |
| AZ | Arizona Special Assessment Tax | Arizona – Employer Special Assessment Surcharge | ✓ | Form UC-018 |
| AZ | Arizona State Tax | Arizona – Employee Withholding | ✓ |
Form A1-QRT Form A1-R |
Patriot’s Full Service Payroll in Arizona includes comprehensive quarter and year-end filing.
Arkansas Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| AR | Arkansas | Arkansas – Employer Unemployment | ✓ | Form DWS-ARK-209B |
| AR | Arkansas State Tax | Arkansas – Employee Withholding | ✓ |
Form AR941M/Q Form AR3MAR |
Patriot’s Full Service Payroll in Arkansas includes comprehensive quarter and year-end filing.
California Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| CA | California | California – Employer Unemployment | ✓ | Form DE 9 Form DE 9C |
| CA | California Employment Training Tax | California – Employer Employment Training | ✓ | Form DE 9 Form DE 9C |
| CA | California SDI | California – Employee Disability | ✓ | Form DE 9 Form DE 9C |
| CA | California State Tax | California – Employee Withholding | ✓ | Form DE 9 Form DE 9C |
Patriot’s Full Service Payroll in California includes comprehensive quarter and year-end filing. Please note: DE-9C will only be filed if the correct wage plan code is indicated on the employee: Employee claims exemption (religious, approved sole shareholder, or received 3rd-party sick pay).
Colorado Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| CO | Colorado Unemployment Insurance | Employer-paid unemployment insurance | ✓ | UITR-1 UITR-1a |
| CO | Paid Family and Medical Leave – Employee | Employee-paid family and medical leave insurance | ✓ | Electronic Submission |
| CO | Paid Family and Medical Leave – Employer | Employer-paid family and medical leave insurance | ✓ | Electronic Submission |
| CO | Solvency Surcharge | Employer-paid solvency tax surcharge | ✓ | UITR-1 |
| CO | State Income Tax Withholding | Employee state income tax withholding | ✓ | DR 1094 |
| CO | Support Surcharge | Employer-paid support surcharge | ✓ | UITR-1 |
| CO | Denver – Employee OPT | Denver Occupational Privilege Tax – Employee | ✓ | Monthly Return Quarterly Return Annual Return |
| CO | Denver – Employer OPT | Denver Occupational Privilege Tax – Employer | ✓ | Monthly Return Quarterly Return Annual Return |
| CO | Glendale – Employee OPT | Glendale Occupational Privilege Tax – Employee | ✓ | OPT Return |
| CO | Glendale – Employer OPT | Glendale Occupational Privilege Tax – Employer | ✓ | OPT Return |
| CO | Greenwood Village – Employee OPT | Greenwood Village Occupational Privilege Tax – Employee | ✓ | Occupational Privilege Tax Return |
| CO | Greenwood Village – Employer OPT | Greenwood Village Occupational Privilege Tax – Employer | ✓ | Occupational Privilege Tax Return |
| CO | Sheridan – Employee OPT | Sheridan Occupational Privilege Tax – Employee | ✓ | Occupational Privilege Tax Return |
| CO | Sheridan – Employer OPT | Sheridan Occupational Privilege Tax – Employer | ✓ | Occupational Privilege Tax Return |
Patriot’s Full Service Payroll in Colorado includes comprehensive quarter and year-end filing.
Connecticut Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| CT | Connecticut | Connecticut – Employer Unemployment | ✓ | Form UC-2 Form UC-5A |
| CT | Connecticut Paid Leave | Connecticut – Employee Paid Family and Medical Leave | ✓ | Electronic Submission |
| CT | Connecticut State Tax | Connecticut – Employee Withholding | ✓ | Form CT-941 Form CT-W3 |
Patriot’s Full Service Payroll in Connecticut includes comprehensive quarter and year-end filing.
District of Columbia Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| DC | DC Administrative Funding Tax | District Of Columbia – Administrative Funding Assessment | ✓ | Form UC-30 |
| DC | District of Columbia | District Of Columbia – Employer Unemployment | ✓ | Form UC-30 Form UC-30H |
| DC | District of Columbia Paid Family Leave | District Of Columbia – Employer Family Leave Insurance | ✓ | Electronic Submission |
| DC | District of Columbia Tax | District Of Columbia – Employee Withholding | ✓ | Form FR-900Q Form FR-900A |
Patriot’s Full Service Payroll in Washington DC includes comprehensive quarter and year-end filing.
Delaware Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| DE | Delaware | Delaware – Employer Unemployment | ✓ | Form UC-8 |
| DE | Delaware Paid Family and Medical Leave – Employee | Delaware – Employee Paid Leave Insurance | ✓ | Electronic Submission |
| DE | Delaware Paid Family and Medical Leave – Employer | Delaware – Employer Paid Leave Insurance | ✓ | Electronic Submission |
| DE | Delaware State Tax | Delaware – Employee Withholding | ✓ | Form W-1 Form W-3 |
| DE | Delaware Training Tax | Delaware – Employment Training Fund | ✓ | Form UC-8 |
| DE | Wilmington | Wilmington, New Castle – Employer Withholding | ✓ | Wilmington Employer Withholding Tax Return Wilmington Annual Reconciliation Form |
Patriot’s Full Service Payroll in Delaware includes comprehensive quarter and year-end filing.
Florida Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| FL | Florida | Florida – Employer Unemployment | ✓ | Form RT-6 |
Patriot’s Full Service Payroll in Florida includes comprehensive quarter and year-end filing.
Georgia Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| GA | Georgia | Georgia – Employer Unemployment | ✓ | Form DOL-4N |
| GA | Georgia Administrative Assessment Tax | Georgia – Employer Assessment | ✓ | Form DOL-4N |
| GA | Georgia State Tax | Georgia – Employee Withholding | ✓ | Form G-7 Form G-1003 |
Patriot’s Full Service Payroll in Georgia includes comprehensive quarter and year-end filing.
Hawaii Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| HI | Hawaii | Hawaii – Employer Unemployment | ✓ | Form UC-B6 |
| HI | Hawaii Employment And Training Tax | Hawaii – Employer Employment & Training Assessment | ✓ | Form UC-B6 |
| HI | Hawaii SDI | Hawaii – Employee Disability | Calculated Only | Submitted by employer |
| HI | Hawaii State Tax | Hawaii – Employee Withholding | ✓ | Form HW-14 Form HW-3 |
Patriot’s Full Service Payroll in Hawaii includes comprehensive quarter and year-end filing.
Idaho Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| ID | Idaho | Idaho – Employer Unemployment | ✓ | Form TX0201 |
| ID | Idaho Administrative Reserve | Idaho – Administrative Reserve | ✓ | Form TX0201 |
| ID | Idaho State Tax | Idaho – Employee Withholding | ✓ | Form 910 Form 967 |
| ID | Idaho Workforce Development | Idaho – Employer Workforce Development | ✓ | Form TX0201 |
Patriot’s Full Service Payroll in Idaho includes comprehensive quarter and year-end filing.
Illinois Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| IL | Illinois | Illinois – Employer Unemployment | ✓ | UI-3/40 UI-3/40-MWR (25+ Employees) |
| IL | Illinois State Tax | Illinois – Employee Withholding | ✓ | IL-941 IL-W-3 |
Patriot’s Full Service Payroll in Illinois includes comprehensive quarter and year-end filing.
Indiana Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| IN | Indiana | Indiana – Employer Unemployment | ✓ | SUTA Quarterly Report |
| IN | Indiana State Tax | Indiana – Employee Withholding | ✓ | WH-1 WH-3 |
| IN | All Indiana County Taxes | All Indiana counties with local withholding | ✓ | Included on WH-1 |
Patriot’s Full Service Payroll in Indiana includes comprehensive quarter and year-end filing.
Iowa Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| IA | Iowa | Iowa – Employer Unemployment | ✓ | Quarterly Contribution & Payroll Report |
| IA | Iowa Reserve Fund | Iowa Reserve Fund | ✓ | Included with Unemployment Report |
| IA | Iowa State Tax | Iowa – Employee Withholding | ✓ | 44-095 44-007 |
Patriot’s Full Service Payroll in Iowa includes comprehensive quarter and year-end filing.
Kansas Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| KS | Kansas | Kansas – Employer Unemployment | ✓ | K-CNS 100 K-CNS 101 |
| KS | Kansas State Tax | Kansas – Employee Withholding | ✓ | KWT-1 K-5 |
Patriot’s Full Service Payroll in Kansas includes comprehensive quarter and year-end filing.
Kentucky Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| KY | Kentucky | Kentucky – Employer Unemployment | ✓ | UI-3 |
| KY | Kentucky State Tax | Kentucky – Employee Withholding | ✓ | K-1 K-1E |
| KY | All Kentucky Local Taxes | Occupational License Fees for cities, counties, school districts, and TIFs | ✓ | Varies by jurisdiction |
Patriot’s Full Service Payroll in Kentucky includes comprehensive quarter and year-end filing.
Louisiana Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| LA | Louisiana | Louisiana – Employer Unemployment | ✓ | LDOL-ES4 |
| LA | Louisiana State Tax | Louisiana – Employee Withholding | ✓ | L-1, L-3 |
Patriot’s Full Service Payroll in Louisiana includes comprehensive quarter and year-end filing.
Maine Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| ME | Maine | Maine – Employer Unemployment | ✓ | Form ME UC-1 |
| ME | Maine Competitive Skills Scholarship Fund | Maine – Competitive Skills Scholarship Fund Assessment | ✓ | Form ME UC-1 |
| ME | Maine Paid Family and Medical Leave – Employee | Maine – Employee Paid Leave Insurance | ✓ | Electronic submission |
| ME | Maine Paid Family and Medical Leave – Employer | Maine – Employer Paid Leave Insurance | ✓ | Electronic submission |
| ME | Maine State Tax | Maine – Employee Withholding | ✓ | Form ME 941 |
| ME | Maine Unemployment Program Administrative Fund | Maine – Unemployment Program Administrative Fund Assessment | ✓ | Form ME UC-1 |
Patriot’s Full Service Payroll in Maine includes comprehensive quarter and year-end filing.
Maryland Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Form(s) |
|---|---|---|---|---|
| MD | Maryland | Maryland – Employer Unemployment | ✓ | Form DLLR/DUI 15 |
| MD | Maryland State Tax | Maryland – Employee Withholding | ✓ | Form MW506 |
| MD | All Maryland County Taxes | All Maryland counties with local income tax withholding | ✓ | Form MW506 |
Patriot’s Full Service Payroll in Maryland includes comprehensive quarter and year-end filing.
Massachusetts Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| MA | Massachusetts | Employer Unemployment | ✓ | Electronic submission |
| MA | Massachusetts COVID-19 Recovery Assessment | Employer COVID-19 Recovery Assessment | ✓ | Electronic submission |
| MA | Massachusetts Employer Medical Assistance Contributions | Employer Health Insurance | ✓ | Electronic submission |
| MA | Massachusetts Emloyer Medical Assistance Contribution Supplement | EMAC Supplemental | ✓ | Electronic submission |
| MA | Massachusetts Paid Family and Medical Leave – Employer | Employer Medical Leave Insurance | ✓ | Electronic submission |
| MA | Massachusetts Paid Family and Medical Leave – Employee | Employee Medical Leave Insurance | ✓ | Electronic submission |
| MA | Massachusetts State Tax | Employee Withholding | ✓ | M-941, M-3, W-2 Copy 1 |
| MA | Massachusetts Workforce Training Fund | Workforce Training Fund | ✓ | Electronic submission |
Patriot’s Full Service Payroll in Massachusetts includes comprehensive quarter and year-end filing.
Michigan Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| MI | Michigan | Employer Unemployment | ✓ | UIA 1028 (quarterly wage/tax) |
| MI | Michigan State Tax | Employee Withholding | ✓ | 5080 (monthly/quarterly), 5081 (annual), MI W-2 |
| MI | Albion | Albion, Calhoun — Withholding | ✓ | AL-941 (quarterly), AL-W3 (annual) |
| MI | Battle Creek | Battle Creek, Calhoun — Withholding | ✓ | BC-941 (monthly/quarterly), BC-W3 (annual) |
| MI | Benton Harbor | Benton Harbor, Berrien — Withholding | ✓ | BH-941, BH-W3 |
| MI | Big Rapids | Big Rapids, Mecosta — Withholding | ✓ | BR-941, BR-W3 |
| MI | Detroit | Detroit, Wayne — Withholding | ✓ | DW-1 (monthly/quarterly), DW-3 (annual) |
| MI | East Lansing | East Lansing, Ingham/Clinton — Withholding | ✓ | EL-941, EL-W3 |
| MI | Flint | Flint, Genesee — Withholding | ✓ | FL-941, FL-W3 |
| MI | Grand Rapids | Grand Rapids, Kent — Withholding | ✓ | GR-941, GR-W3 |
| MI | Grayling | Grayling, Crawford — Withholding | ✓ | GY-941, GY-W3 |
| MI | Hamtramck | Hamtramck, Wayne — Withholding | ✓ | HK-941, HK-W3 |
| MI | Highland Park | Highland Park, Wayne — Withholding | ✓ | HP-941, HP-W3 |
| MI | Hudson | Hudson, Lenawee — Withholding | ✓ | HU-941, HU-W3 |
| MI | Ionia | Ionia, Ionia — Withholding | ✓ | IO-941, IO-W3 |
| MI | Jackson | Jackson, Jackson — Withholding | ✓ | JK-941, JK-W3 |
| MI | Lansing | Lansing, Ingham — Withholding | ✓ | LN-941, LN-W3 |
| MI | Lapeer | Lapeer, Lapeer — Withholding | ✓ | LP-941, LP-W3 |
| MI | Muskegon | Muskegon, Muskegon — Withholding | ✓ | MK-941, MK-W3 |
| MI | Muskegon Heights | Muskegon Heights, Muskegon — Withholding | ✓ | MH-941, MH-W3 |
| MI | Pontiac | Pontiac, Oakland — Withholding | ✓ | PT-941, PT-W3 |
| MI | Port Huron | Port Huron, St. Clair — Withholding | ✓ | PH-941, PH-W3 |
| MI | Portland | Portland, Ionia — Withholding | ✓ | PO-941, PO-W3 |
| MI | Saginaw | Saginaw, Saginaw — Withholding | ✓ | SA-941, SA-W3 |
| MI | Springfield | Springfield, Calhoun — Withholding | ✓ | SP-941, SP-W3 |
| MI | Walker | Walker, Kent — Withholding | ✓ | WK-941, WK-W3 |
Patriot’s Full Service Payroll in Michigan includes comprehensive quarterly and annual employer filings.
Minnesota Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| MN | Minnesota | Minnesota – Employer Unemployment | ✓ | Electronic submission (via UI e-Services) |
| MN | Minnesota Additional Assessment | Minnesota – Employer Additional Unemployment Assessment | ✓ | Electronic submission |
| MN | Minnesota Federal Loan Interest Assessment | Minnesota – Employer Interest Assessment on Federal Loan | ✓ | Electronic submission |
| MN | Minnesota Paid Family and Medical Leave (PFML) – Employer | Minnesota – Employer Paid Leave Insurance | ✓ | Electronic submission |
| MN | Minnesota State Tax | Minnesota – Employee Withholding | ✓ | MW-1, W-2, W-3, MW-3 |
| MN | Minnesota Workforce Enhancement Fee | Minnesota – Workforce Enhancement Fee | ✓ | Included in UI return (electronic submission) |
Patriot’s Full Service Payroll in Minnesota includes comprehensive quarter and year-end filing.
Mississippi Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| MS | Mississippi | Mississippi – Employer Unemployment | ✓ | Form UI-2/3 |
| MS | Mississippi State Tax | Mississippi – Employee Withholding | ✓ | Form 89-105 & Form 89-140 |
| MS | Mississippi Workforce Training Enhancement | Mississippi – Employer Training Contribution | ✓ | Included with Form UI-2/3 |
Patriot’s Full Service Payroll in Mississippi includes comprehensive quarter and year-end filing.
Missouri Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| MO | Missouri Withholding Tax | Missouri – Employee Withholding | ✓ | Form MO-941, MO-W3, W-2, electronic submission |
| MO | Missouri Unemployment Tax | Missouri – Employer Unemployment Contributions | ✓ | Form MODES-4, electronic submission |
| MO | Kansas City (City) | Kansas City – Employee Earnings Tax Withholding | ✓ | Form RD-110 (Quarterly) Form RD-113 (Annual Reconciliation) |
| MO | St. Louis (City) | St. Louis – Employee Earnings Tax Withholding | ✓ | Form W-10 (Quarterly) Form W-3 (Annual Reconciliation) |
| MO | St. Louis Payroll Expense Tax | St. Louis – Employer Payroll Expense Tax | ✓ | Form P-10 (Quarterly) |
Patriot’s Full Service Payroll in Missouri includes automatic calculation, payment, and filing of quarterly and year-end payroll taxes.
Montana Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| MT | Montana | Montana – Employer Unemployment | ✓ | Form UI-5, Form UI-3, electronic submission |
| MT | Montana Administrative Fund Tax | Montana – Administrative Fund Tax | ✓ | Included in UI reporting (UI-5/3) |
| MT | Montana State Tax | Montana – Employee Withholding | ✓ | MW-1, MW-3, W-2, electronic submission |
Patriot’s Full Service Payroll in Montana includes comprehensive quarter and year-end filing.
Nebraska Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| NE | Nebraska | Nebraska – Employer Unemployment | ✓ | UIConnect (electronic submission) |
| NE | Nebraska State Tax | Nebraska – Employee Withholding | ✓ | Form 941N, W-3N |
Patriot’s Full Service Payroll in Nebraska includes comprehensive quarter and year-end filing.
Nevada Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| NV | Nevada | Nevada – Employer Unemployment | ✓ | NUCS 4072 |
| NV | Nevada Bond Surcharge | Bypass Tax Code | ✓ | NUCS 4072 (included with UI) |
| NV | Nevada Career Enhancement Program | Nevada – Employer Career Enhancement Program | ✓ | NUCS 4072 (included with UI) |
Patriot’s Full Service Payroll in Nevada includes comprehensive quarter and year-end filing. *The Nevada MBT Financial Institution tax and the Nevada MBT General Business tax are not calculated or remitted by Patriot.
New Hampshire Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| NH | New Hampshire | New Hampshire – Employer Unemployment | ✓ | Electronic submission (NHUIS) |
| NH | New Hampshire Administrative Contribution | New Hampshire – Administrative Contribution | ✓ | Electronic submission (NHUIS) |
Patriot’s Full Service Payroll in New Hampshire includes comprehensive quarter and year-end filing.
New Jersey Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| NJ | Jersey City – Employer CITY | Jersey City (City), – Withholding | ✓ | Electronic submission |
| NJ | New Jersey | New Jersey – Employer Unemployment | ✓ | Form NJ927 & WR30 |
| NJ | New Jersey Employer SDI | New Jersey – Employer Disability | ✓ | Form NJ927 & WR30 |
| NJ | New Jersey Family Leave Insurance | New Jersey – Employee Family Leave Insurance | ✓ | Form NJ927 & WR30 |
| NJ | New Jersey SDI | New Jersey – Employee Disability | ✓ | Form NJ927 & WR30 |
| NJ | New Jersey SUI | New Jersey – Employee Unemployment | ✓ | Form NJ927 & WR30 |
| NJ | New Jersey State Tax | New Jersey – Employee Withholding | ✓ | Form NJ500 (included within the deposit) & NJ-W-3 |
| NJ | New Jersey Workforce Development/Supplemental Workforce Funds | New Jersey – Employer Workforce Development | ✓ | Form NJ927 & WR30 |
Patriot’s Full Service Payroll in New Jersey includes comprehensive quarter and year-end filing. *Patriot does not calculate or file Newark local payroll taxes.
New Mexico Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| NM | New Mexico | New Mexico – Employer Unemployment | ✓ | ES-903A |
| NM | New Mexico State Tax | New Mexico – Employee Withholding | ✓ | Form CRS-1 & RPD-41072 |
| NM | New Mexico Worker’s Compensation | New Mexico – Employee Worker’s Compensation Fee | ✓ | Included with CRS-1 |
| NM | New Mexico Worker’s Compensation Assessment Fee – Employer | New Mexico – Employer Worker’s Compensation Fee | ✓ | Included with CRS-1 |
Patriot’s Full Service Payroll in New Mexico includes comprehensive quarter and year-end filing.
New York Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| NY | New York | New York – Employer Unemployment | ✓ | IA 31 (Quarterly), IA 7 (Annual) |
| NY | New York City | New York City – Resident Employee Withholding | ✓ | Filed with NYS-1 / NYS-45 |
| NY | New York Employer Compensation Expense Tax | New York Employer Compensation Expense Program (ECEP) | Calculated only | Filed by employer |
| NY | New York Family Leave Benefits | New York – Paid Family Leave | Calculated only | Filed by employer |
| NY | New York Re-employment Service Fund | New York – Re-employment Service Fund | ✓ | Included in IA 31 |
| NY | New York SDI | New York – Employee Disability | Calculated only | Filed by employer |
| NY | New York State Tax | New York – Employee Withholding | ✓ | NYS-1 (Quarterly), NYS-45 (Annual) |
| NY | Yonkers | Yonkers, Westchester – Withholding | ✓ | Filed with NYS-1 / NYS-45 |
Patriot’s Full Service Payroll in New York includes comprehensive quarter and year-end filing. *Patriot does not calculate or file MCTMT or Waterfront local taxes.
North Carolina Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| NC | North Carolina | North Carolina – Employer Unemployment | ✓ | NCUI 101, NCUI 685 |
| NC | North Carolina State Tax | North Carolina – Employee Withholding | ✓ | NC-5, NC-3 |
Patriot’s Full Service Payroll in North Carolina includes comprehensive quarter and year-end filing.
North Dakota Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Paper Forms |
|---|---|---|---|---|
| ND | North Dakota | North Dakota – Employer Unemployment | ✓ | Form SFN 41263 (Employer’s Quarterly UI Report) |
| ND | North Dakota State Tax | North Dakota – Employee Withholding | ✓ | Form 306 (Income Tax Withholding Return) |
Patriot’s Full Service Payroll in North Dakota includes comprehensive quarter and year-end filing.
Ohio Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| OH | Ohio State Tax | Ohio – Employee Withholding | ✓ | OH IT 501 (Monthly/Quarterly), IT 941 (Quarterly), IT 3 (Annual) |
| OH | Ohio | Ohio – Employer Unemployment | ✓ | JFS 20125 (Quarterly) |
| OH | All School District Taxes | All School District Taxes – Withholding | ✓ | Included with OH IT 941 and IT 3 |
| OH | All Local Taxes in Ohio | All Local Taxes in Ohio – Withholding | ✓ | RITA, CCA, or individual city forms (varies) |
| OH | All JEDD Taxes | All JEDD Taxes – Withholding | ✓ | Varies by JEDD authority (electronic or paper) |
| OH | All JEDZ Taxes | All JEDZ Taxes – Withholding | ✓ | Varies by JEDZ authority (electronic or paper) |
Patriot’s Full Service Payroll in Ohio includes comprehensive quarter and year-end filing.
Oklahoma Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| OK | Oklahoma | Oklahoma – Employer Unemployment | ✓ | OES-3 (Quarterly) |
| OK | Oklahoma State Tax | Oklahoma – Employee Withholding | ✓ | WTH 10001 (Monthly/Quarterly), WTH 10003 (Annual) |
Patriot’s Full Service Payroll in Oklahoma includes comprehensive quarter and year-end filing.
Oregon Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| OR | Canby (City) | Canby, – Employee Withholding | ✓ | Local Quarterly Tax Return |
| OR | Eugene Community Safety Payroll Tax – Employee | Eugene (City), – Community Safety Employee Payroll Tax | ✓ | OR EUG-PY-2 |
| OR | Eugene Community Safety Payroll Tax – Employer | Eugene (City), – Community Safety Employer Payroll Tax | ✓ | OR EUG-PY-1 |
| OR | Lane Transit Tax | Eugene-Springfield Ltd Auth., Lane – Excise | ✓ | OR OQ |
| OR | Metro Supportive Housing Services Income Tax | Metro, – Supportive Housing Services Tax | ✓ | OR WSHS-QR (Quarterly), OR WSHS-AR (Annual) |
| OR | Multnomah County Preschool for All Income Tax | Multnomah (County), – Preschool For All Tax | ✓ | OR WPFA-QR (Quarterly), OR WPFA-AR (Annual Rec) |
| OR | Oregon | Oregon – Employer Unemployment | ✓ | OED Form OQ |
| OR | Oregon Paid Family and Medical Leave – Employee | Oregon – Employee Paid Leave Insurance | ✓ | OR OQ/td> |
| OR | Oregon Paid Family and Medical Leave – Employer | Oregon – Employer Paid Leave Insurance | ✓ | OR OQ |
| OR | Oregon State Tax | Oregon – Employee Withholding | ✓ | Form OQ (Quarterly), Form WR (Annually) |
| OR | Oregon Transit Tax | Oregon – Employee Statewide Transit Tax | ✓ | Form STT-1 (filed with OQ) |
| OR | Oregon Worker’s Compensation | Oregon – Employee Worker’s Benefit Fund Assessment | ✓ | Form OQ |
| OR | Oregon Workers’ Compensation – Employer | Oregon – Employer Worker’s Benefit Fund Assessment | ✓ | Form OQ |
| OR | Sandy (City) | Sandy, – Employee Withholding | ✓ | Local Quarterly Tax Return |
| OR | South Clackamas Transportation District | South Clackamas Transportation District – Transit Tax | ✓ | OR SCTD (Quarterly) |
| OR | Trimet Excise Tax | Tri-met Authority, – Excise | ✓ | OR OQ |
| OR | Wilsonville (City) | Wilsonville, – Employee Withholding | ✓ | OR WILSONVILLE (Quarterly) |
Patriot’s Full Service Payroll in Oregon includes comprehensive quarter and year-end filing.
Pennsylvania Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| PA | Pennsylvania | Pennsylvania – Employer Unemployment | ✓ |
UC-2: Employer’s Report for Unemployment Compensation UC-2A: Employer’s Quarterly Report of Wages Paid to Each Employee |
| PA | Pennsylvania State Tax | Pennsylvania – Employee Withholding | ✓ |
Form PA-W3,PA-501,PA-501R REV-1667(annual) |
| PA | Pennsylvania Paid Family Leave | Pennsylvania – Paid Family Leave Insurance | ✓ |
Electronic submission |
| PA | All Pennsylvania Local Taxes | Patriot supports all Pennsylvania local income taxes | ✓ | Varies by tax agency |
Patriot’s Full Service Payroll in Pennsylvania includes comprehensive quarter and year-end filing.
Rhode Island Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| RI | Rhode Island | Rhode Island – Employer Unemployment | ✓ | Form TX-17 |
| RI | Rhode Island Temporary Disability Insurance (TDI) | Employer-paid disability and caregiver leave fund | ✓ | Form TX-17 |
| RI | Rhode Island State Withholding (Employer Filing) | Quarterly reconciliation of withheld income tax | ✓ | Form RI-941 (Quarterly) Form RI-W3 (Annual) |
Patriot’s Full Service Payroll in Rhode Island includes comprehensive quarter and year-end filing.
South Carolina Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| SC | South Carolina | South Carolina – Withholding | ✓ | Form WH-1605 (Quarters 1- 3) Form WH-1606 (Q4 & Annual Reconciliation) |
| SC | South Carolina | South Carolina – Unemployment | ✓ | Filed electronically |
| SC | South Carolina | South Carolina Contingency Assessment Tax | ✓ | Filed electronically |
Patriot’s Full Service Payroll in South Carolina includes comprehensive quarter and year-end filing.
South Dakota Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| SD | South Dakota | South Dakota – Employer Unemployment | ✓ | Form DLR-UID-21 (Quarterly Wage Report) |
| SD | South Dakota Administrative Fee | South Dakota – Employer Administrative Fee | ✓ | Included on DLR-UID-21 |
| SD | South Dakota Employer Investment Fee Tax | South Dakota – Employer Investment Fee | ✓ | Included on DLR-UID-21 |
| SD | South Dakota Trust Fund Surcharge | South Dakota – Employer Additional Unemployment Surcharge | ✓ | Included on DLR-UID-21 |
Patriot’s Full Service Payroll in South Dakota includes comprehensive quarter and year-end filing.
Tennessee Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| TN | Tennessee | Tennessee – Employer Unemployment | ✓ | LB-0456 (Employer’s Quarterly Wage and Premium Report) |
Patriot’s Full Service Payroll in Tennessee includes comprehensive quarter and year-end filing.
Texas Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| TX | Texas | Texas – Employer Unemployment | ✓ | Form C-3 (Employer’s Quarterly Report) |
Patriot’s Full Service Payroll in Texas includes comprehensive quarter and year-end filing.
Utah Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| UT | Utah | Utah – Employer Unemployment | ✓ | Form 33H (Quarterly Wage List and Contribution Report) |
| UT | Utah State Tax | Utah – Employee Withholding | ✓ | Form TC-941 (Withholding Return) |
Patriot’s Full Service Payroll in Utah includes comprehensive quarter and year-end filing.
Vermont Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| VT | Vermont | Vermont – Employer Unemployment | ✓ | Form C-101 (Quarterly Wage and Contribution Report) |
| VT | Vermont Child Care Contribution (CCC) – Employee | Vermont – Employee Child Care Contribution | ✓ | Included in Form WHT-436 |
| VT | Vermont Child Care Contribution (CCC) – Employer | Vermont – Employer Child Care Contribution | ✓ | Included in Form WHT-436 |
| VT | Vermont State Tax | Vermont – Employee Withholding | ✓ | Form WHT-436 (Quarterly Withholding Reconciliation) |
Patriot’s Full Service Payroll in Vermont includes comprehensive quarter and year-end filing.
Virginia Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| VA | Virginia | Virginia – Employer Unemployment | ✓ | Form VEC-FC-20 (Quarterly Report) |
| VA | Virginia State Tax | Virginia – Employee Withholding | ✓ | Form VA-5 (Withholding Return) |
Patriot’s Full Service Payroll in Virginia includes comprehensive quarter and year-end filing.
Washington Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| WA | Washington | Washington – Employer Unemployment | ✓ | Quarterly Tax and Wage Report |
| WA | Washington Employer Family Leave Insurance | Washington – Employer Family Leave Insurance | ✓ | Electronic submission only |
| WA | Washington Industrial Insurance – Employer | Washington – Employer Labor and Industries | ✓ | Quarterly Report of Hours & Premiums |
| WA | Washington Long-Term Care Insurance | Washington – Employee Long Term Care | ✓ | Electronic submission only |
| WA | Washington Paid Family & Medical Leave – Employee | Washington – Employee Family Leave Insurance | ✓ | Electronic submission only |
| WA | Washington Rate Class 1 Thru 40 Employment Admin Fund | Washington – Employment Administration Fund | ✓ | Part of Unemployment Quarterly Tax and Wage Report |
Patriot’s Full Service Payroll in Washington includes comprehensive quarter and year-end filing.
West Virginia Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Forms |
|---|---|---|---|---|
| WV | Charleston City Service Fee | Charleston (City) – City Service Fee | ✓ | City of Charleston – City Service Fee Employer Remittance |
| WV | Fairmont City Tax | Fairmont (City) – Street Maintenance Charge | ✓ | City of Fairmont Street Maintenance Charge Remittance Form |
| WV | Glen Dale City Service Fee | Glen Dale (City) – Service/User Fee | ✓ | Worker City Service / User Fee Remittance Form |
| WV | Huntington Service Fee | Huntington (City) – Service Fee | ✓ | City of Huntington Employer Worksheet |
| WV | Madison City Service Fee | Madison (City) – Service Fee | ✓ | FORM CSF |
| WV | Montgomery City Service Fee | Montgomery (City) – Service Fee | ✓ | Varies by city |
| WV | Morgantown City Service Fee | Morgantown (City) – Service Fee | ✓ | Varies by city |
| WV | Parkersburg City Service Fee | Parkersburg (City) – Service Fee | ✓ | Varies by city |
| WV | Romney City Tax | Romney (City) – Annual Service Fee | ✓ | Varies by city |
| WV | Smithers City Service Fee | Smithers (City) – Service Fee | ✓ | Varies by city |
| WV | Weirton City Tax | Weirton (City) – Withholding | ✓ | Local Quarterly Tax Return |
| WV | West Virginia Employer Unemployment | West Virginia – Employer Unemployment Insurance | ✓ | UC-201 |
| WV | West Virginia State Withholding | West Virginia – Employee Withholding | ✓ | IT-101Q, IT-103 |
| WV | Wheeling City Service Fee | Wheeling (City) – Service Fee | ✓ | City of Wheeling – City Service Fee Employer Remittance |
Patriot’s Full Service Payroll in West Virginia includes quarterly filings for unemployment and state withholding, along with supported city service fees where applicable.
Wisconsin Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Paper Forms |
|---|---|---|---|---|
| WI | Wisconsin | Wisconsin – Employer Unemployment | ✓ | UCT-101 |
| WI | Wisconsin State Tax | Wisconsin – Employee Withholding | ✓ | WT-6 (payment voucher), WT-7 (annual reconciliation) |
Patriot’s Full Service Payroll in Wisconsin includes comprehensive quarter and year-end filing.
Wyoming Taxes Calculated and Filed
| State | Tax | Description | Full Service Filing | Paper Forms |
|---|---|---|---|---|
| WY | Wyoming | Wyoming – Employer Unemployment | ✓ | Form WYO056 |
| WY | Wyoming Worker’s Compensation – Employer | Wyoming – Employer Worker’s Compensation Fee | ✓ | Form WYO058 |
Patriot’s Full Service Payroll in Wyoming includes comprehensive quarter and year-end filing.
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